https://www.taxtmi.com/caselaws?id=387606 The Authority ruled that parts, components, and accessories exclusively manufactured for the applicant and used in tractors should be taxed at 9% CGST (18% total GST) under Notification No. 19/2017. Tillers parts can be classified under HSN Code 8432 90 90 if not excluded by relevant tariff notes. The decision ensures compliance with GST notifications and the Customs Tariff Act for the classification and taxation of specific tractor and tiller parts. en-us Thu, 19 Sep 2019 00:00:00 +0530 Wed, 15 Jan 2020 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387606 The Authority ruled that parts, components, and accessories exclusively manufactured for the applicant and used in tractors should be taxed at 9% CGST (18% total GST) under Notification No. 19/2017. Tillers parts can be classified under HSN Code 8432 90 90 if not excluded by relevant tariff notes. The decision ensures compliance with GST notifications and the Customs Tariff Act for the classification and taxation of specific tractor and tiller parts. Case-Laws GST Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387606